IV. (27%) Linton Ltd. purchased 70 Horner AG 9%, 10-year, 1,000 bonds on January 1, 2022, for 70,000. The bonds pay interest annually on January 1. The market value of the bonds was 70,525 at the end of 2022. On January 1, 2023, after receipt of interest, Linton sold all of the bonds for 71,000. Instructions Prepare the journal entries to record the transactions described above, including closing entries. Assuming: Linton's business model is to hold these bonds to collect contractual cash flows and sell